El Amparo Contra la Contabilidad Electrónica
DOI:
https://doi.org/10.29105/vtga3.3-1093Keywords:
Electronic Accounting, Legal proceedings, Legal security, Act of authorityAbstract
In this paper we will cover the issue of protection against electronic accounting, an issue of interest that since the amendments to the Fiscal Code of the Federation in 2014, have caused controversy between taxpayers and the tax authority, considering those to accounting Electronic as well as unconstitutional, violating their right to legal security, since when giving all their accounting information, they are vulnerable to being subject to (secret) reviews by the authority. Therefore, we will analyze the ruling of our highest court, the Supreme Court of Justice of the Nation, to make known to taxpayers how they should understand this resolution and the jurisprudence that has been published regarding the subject.
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